Answer: whichever rules are more restrictive.
Step-by-step explanation:
The AICPA recommends that the company should follow the more restrictive rules as this would ensure that the company does not break either the guidelines of the AICPA or the laws of the state.
This is because the more restrictive rules will be sure to incorporate the less restrictive ones so in following the more restrictive rules, you would automatically be following the less restrictive one as well so neither rules are violated.